Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)

Schedule 3   Instalment trusts

Income Tax Assessment Act 1997

5   Subsection 995-1(1)

Insert:

instalment trust has the meaning given by section 235-825.

instalment trust asset has the meaning given by section 235-825.

regulated superannuation fund has the same meaning as in the Superannuation Industry (Supervision) Act 1993.